Technical resources

Consultation: UK Corporate Governance Code

ACCA welcomes the opportunity to provide views in response to the Financial Reporting Council's public consultation

ACCA’s comment letter for ISSB Request for Information 2023 Consultation on Agenda Priorities

ACCA welcomes the opportunity to provide views in response to the ISSB’s Request for Information Consultation on Agenda Priorities.

ED Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates

ACCA welcomes the opportunity to provide views in response to the ISSB’s Exposure Draft ISSB/ED/2023/1 Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates

Consultation: Amendments to the Classification and Measurement of Financial Instruments

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) for the proposed amendments to IFRS 9 and IFRS 7 in relation to Amendments to the Classification and Measurement of Financial Instruments.

Consultation: Guidelines for the Recognised Accountancy Bodies when performing the Approval and Registration function in respect of Statutory Auditors and Audit Firms

ACCA welcomes the opportunity to comment on the proposed Guidelines for the Recognised Accountancy Bodies (RABs) when performing the Approval and Registration function in respect of Statutory Auditors and Audit Firms.

Consultation: Simplifying and modernising HMRC’s Income Tax services through the tax administration framework

ACCA's response to Simplifying and modernising HMRC’s Income Tax services through the tax administration framework

Consultation: ED International Tax Reform - Pillar Two Model Rules Proposed amendments to the IFRS for SMEs Standard

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) for International Tax Reform – Pillar Two Model Rules: Proposed amendments to the IFRS for SMEs Standard (hereinafter referred to as the ‘ED’).

Consultation: Proposed amendments to Audit Enforcement Procedures

ACCA welcomes the opportunity to comment on The Audit Enforcement Procedure Consultation on Proposed Amendments to the procedure and related guidance (Consultation Document) issued by the Financial Reporting Council (FRC) on 3 April 2023.

Consultation: FRED 82 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs – Periodic Review

ACCA welcomes the opportunity to provide views in response to the FRC’s exposure draft (ED) (‘FRED 82’) for draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs (‘the Standards’) – Periodic Review

Consultation: IAASB's Strategy and Work Plan 2024-2027 

ACCA welcomes the IAASB’s Proposed Strategy and Work Plan 2024 – 2027 and commends the IAASB for its significant standard setting progress during the last few years across numerous projects such as ISA for LCE, Audit Evidence, Fraud, Going Concern, Sustainability Assurance etc. all of which are of responsive to public interest demands.

Sustainability Reporting in the Public Sector

As IPSASB undertakes research and scopes three sustainability reporting projects, our roundtables of experts with a strong interest in public sector sustainability reporting explored the key issues.

Exposure Draft CIPFA/ED/2022/1 International Non-Profit Accounting Guidance

ACCA welcomes the opportunity to provide views in response to CIPFA’s Exposure Draft CIPFA/ED/2022/1 International Non-Profit Accounting Guidance (INPAG) Part 1 (hereinafter referred to as ‘ED1’). This response has been drafted with the assistance of ACCA’s Global Forum for Corporate Reporting.

HMRC R&D Tax Relief Reform consultation

ACCA welcomes the opportunity to provide views on the design of a single R&D tax relief scheme in response to a consultation issued jointly by HMT and HMRC. We would like to see both small to medium sized enterprises (SMEs) and large businesses fairly represented in the final scheme.

Exposure Draft - International Tax Reform — Pillar Two Model Rules (Proposed amendments to IAS 12)

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) for International Tax Reform – Pillar Two Model Rules: Proposed amendments to IAS 12 (hereinafter referred to as the ‘ED’). This was done with the assistance of ACCA’s Global Forum for Corporate Reporting and Global Forum for Taxation.

Public consultation on the Corporate Sustainability Directive - DETE

ACCA welcomes the opportunity to provide feedback on the member state implementation of the Corporate Sustainability Reporting Directive (CSRD). ACCA is strongly supportive of the CSRD and believes it will significantly elevate the corporate reporting landscape, ensuring meaningful environmental, social and governance data on an organisation’s value chain.

Spring Budget 2023 representation

ACCA advises Chancellor of members’ priorities ahead of 15 March

Exposure draft (ED) on the Third edition of the IFRS for SMEs Accounting Standard

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) for the third edition of the IFRS for SMEs Accounting Standard

Draft guidance: Research and Development (R&D) tax reliefs

ACCA welcomes the opportunity to comment on the proposals issued by HMRC. We have consulted our members through surveys and expert interviews and their views are represented in the following response.

FRC's Draft Minimum Standards for Audit Committees

ACCA welcomes the opportunity to comment on the proposals issued by the FRC. The ACCA Global Forums for Audit and Assurance, and for Governance, Risk and Performance have considered the matters raised and their views are represented in the following response.

HMRC consultation on changes to statistics publications

ACCA welcomes the opportunity to comment on the proposals issued by HMRC. Broadly, the improvements appear to be reasonable in ‘tidying-up’ HMRC’s statistical publications.

Independent review of the skills delivery landscape in Scotland

Read ACCA's submission to the public consultation issued by the Scottish Government

Review of the future of qualifications and assessment in Scotland

Read ACCA's submission to the Scottish Government's public consultation

Proposal to Revise ISA (Ireland) 600 Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors)

ACCA welcomes the opportunity to respond to the Proposal to Revise ISA (Ireland) 600 Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors)

ACCA's response to IAASA revised policy paper on publication of information regarding its financial reporting supervision activities

ACCA welcomes the opportunity to respond to the Proposed Policy Paper on Publication of Information Regarding IAASA’s Financial Reporting Supervision Activities.

Funding the Audit, Reporting and Governance Authority - FRC consultation

ACCA welcomes the opportunity to comment on the FRC’s proposals for funding the Audit, Reporting and Governance Authority (ARGA).

2023/24 Code of Practice on Local Authority Accounting in the United Kingdom

ACCA welcomes the opportunity to respond to the CIPFA LASAAC Local Authority Accounting Code Board (CIPFA LASAAC).

HMRC's consultation on improving data collected from customers

ACCA welcomes the opportunity to respond to HMRC’s consultation on Improving the data HMRC collects from its customers.

DfE's Skills for Jobs: Implementing a new FE funding and accountability system - consultation response

ACCA welcomes the opportunity to respond to the Department for Education’s consultation on Skills for Jobs: Implementing a new FE funding and accountability system.

UKBE call for comments on Draft Endorsement Criteria Assessment of narrow-scope amendments issued 2021

ACCA's response to UKBE's Draft Endorsement Criteria Assessment of narrow-scope amendments issued 2021 (with an effective date of 1 January 2023)

IAASB's Exposure Draft proposed narrow scope amendments to ISA 700 and ISA 260 - consultation response

This submission is made jointly by Chartered Accountants Australia and New Zealand (CA ANZ) and the Association of Chartered Certified Accountants (ACCA) under our strategic alliance.

FCA consultation paper on Office for Professional Body Anti-Money Laundering Supervision: Sourcebook update

ACCA's response to the FCA's consultation paper on Office for Professional Body Anti-Money Laundering Supervision: Sourcebook update

Digitalising Business Rates: connecting business rates and tax data

ACCA's response to HMRC's consultation on Digitalising Business Rates

Public Audit Forum's consultation on Practice Note 10

Read ACCA's submission on the proposed updates to the statement of recommended practice on the audit of financial statements and regularity of public sector bodies in the UK

IPSASB consultation paper on Advancing Public Sector Sustainability Reporting

This submission is made jointly by the Association of Chartered Certified Accountants (ACCA) and Pan African Federation of Accountants (PAFA).

Charity Commission: revisions to the Annual Return 2023-25

ACCA's response to Charity Commission's consultation on a new approach to the AR and on updating the questions asked to charities in the AR.

IAASA consultation on the Work programme 2023-2025

ACCA's response to IAASA consultation on their Work Programme 2023-2025

Financial Reporting Council consultation on Firm-level Audit Quality Indicators

ACCA's response to FRC's consultation on Firm-level Audit Quality Indicators

Ofqual consultation on regulating alternative academic and alternative technical qualifications at level 3

ACCA responds to Ofqual consultation on regulating alternative academic and alternative technical qualifications at level 3

European Sustainability Reporting Standards

ACCA welcomes the opportunity to provide views in response to EFRAG’s exposure drafts of European Sustainability Reporting Standards (ESRS).

ACCA responses to ISSB Exposure Drafts on IFRS S1 and S2

ACCA responds to the International Sustainability Standards Board (ISSB) on two draft standards: IFRS S1 General Sustainability-related Disclosures, and IFRS S2 Climate-related Disclosures.

IESBA’s Exposure Draft (ED) Proposed Technology-Related Revisions to the Code

Submission on IESBA’s Exposure Draft (ED) Proposed Technology-Related Revisions to the Code. This submission is made jointly by Chartered Accountants Australia and New Zealand (CA ANZ) and the Association of Chartered Certified Accountants (ACCA) under our strategic alliance.

Sustainability Disclosure Standards – coming ready or not?

For those of us who may be sceptical about the likelihood of global sustainability standards any time soon, it is worth remembering the global adoption of the IFRS Accounting Standards, issued by the International Accounting Standards Board (IASB). In the ‘Use of IFRS Standards around the world’ published by the IFRS Foundation in 2018, 144 of the 166 profiled jurisdictions require the use of IFRS Standards. This significant milestone was achieved in less than 20 years as it was only from 1 April 2001 when the standard-setting work of the IFRS Foundation was carried out by the IASB.

Promotion of Help to Grow schemes

Read ACCA's letter to the Secretary of State for Business, Energy & Industrial Strategy

FCA regulated fees and levies: Rates proposals 2022/23 (CP22/7)

ACCA’s response to the FCA consultation paper on FCA regulated fees and levies: Rates proposals 2022/23 (CP22/7)

Consultation: lifelong loan entitlement

Read ACCA’s response to the government’s consultation

ACCA representations to the Chancellor ahead of Spring Statement

Read our letter to Rishi Sunak

Concern over the impact of incoming NIC increases

Read ACCA's letter to the Chancellor calling for a delay to the health and social care levy

EC consultation on Corporate reporting – improving its quality and enforcement

ACCA responds to EC consultation on strengthening corporate reporting and its enforcement

IAASB Exposure Draft, Proposed International Standard on Auditing of financial statements of LCEs

ACCA and CA ANZ joint response welcomes the opportunity to comment on the IAASB’s ED-ISA for LCEs (the ED).

Making flexible working the default

Read ACCA's submission to the Department for Business, Energy & Industrial Strategy